Optimalisasi Akuntabilitas Dan Transparansi Penyajian Informasi Pajak Bumi Dan Bangunan Dengan Media TikTok

Hartono P, Ailani Almira (2024) Optimalisasi Akuntabilitas Dan Transparansi Penyajian Informasi Pajak Bumi Dan Bangunan Dengan Media TikTok. Masters thesis, UPN Veteran Jawa Timur.

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Abstract

Land and Building Tax is expected to be a source of financing for government administration and regional development to increase equal distribution of people's welfare. On this basis, various methods are carried out by the Regional Financial and Revenue Management Agency to achieve the target of Regional Tax revenue from Land and Building Tax, including by conducting outreach and providing transparency and accountability for Land and Building Tax payments that have been made by the community. TikTok can be a medium for disseminating information regarding Land and Building Tax, because this social media is on the rise. On this basis, this research aims to discuss the extent of transparency and accountability provided by the Regional Financial and Tax Management Agency by utilizing TikTok social media. This research uses qualitative netnography methods. The subjects selected were social media using observation and documentation techniques. The data obtained is then reduced, presented, verified, so that valid conclusions are obtained. In this research, the results obtained are that the efforts made by the Regional Financial and Tax Management Agency have good accountability. This is proven by the existence of videos regarding counseling, payment methods and collection efforts that have been carried out. The transparency carried out by the Regional Finance and Tax Management Agency from the official TikTok account is not optimal, there is not a single video containing the target and realization of Land and Building Tax. Keywords : accountability, transparency, Land and Building Tax, TikTok, PBB payments

Item Type:

Thesis (Masters)

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